T&T Employment Law Summary Card

This summary card provides a one-page reference to the eight key Acts governing employment in Trinidad and Tobago. For detailed guidance on each Act, refer to the relevant chapter of this guide.

Legislation	What It Covers / Key Employer Obligation
Industrial Relations Act Chap. 88:01 www.industrialcourt.org.tt	Governs the employment relationship, dispute resolution, trade union recognition, and unfair dismissal. Employers must follow fair process for all disciplinary and termination decisions. The Industrial Court adjudicates claims.
Retrenchment and Severance Benefits Act Chap. 88:13 www.labour.gov.tt	Governs retrenchment procedures and severance pay. Minimum 45-day notice required. Statutory severance formula: 2 weeks’ basic pay per year for years 1–4 and 3 weeks’ basic pay per year from year 5 onwards; monthly-paid equivalents are half a month and three-quarters of a month. Part years are pro-rated by completed months. Tax exempt up to TT$500,000 administratively (TT$300,000 statutory).
Minimum Wages Act Chap. 88:04 www.labour.gov.tt	Sets the national minimum wage (TT$20.50/hour from 1 January 2024) and prescribed overtime rates. Overtime threshold applies to workers earning up to 1.5× the minimum wage.
Maternity Protection Act Chap. 45:57 www.labour.gov.tt	Entitles qualifying employees to up to 14 weeks' maternity leave. Employer pays 1 month full + 2 months half salary for employees with 12+ months' service.
Occupational Safety and Health Act Chap. 88:08 www.osha.gov.tt	Imposes a duty of care on all employers. Written Safety and Health Policy and Safety Committee required for workplaces with 25+ employees. Non-compliance is a criminal offence.
Equal Opportunity Act Chap. 22:03 www.equalopportunity.gov.tt	Prohibits discrimination in employment on grounds of sex, race, ethnicity, origin, religion, and marital status. The Equal Opportunity Commission may investigate complaints.
National Insurance Act (Chap. 32:01) Chap. 32:01 www.nibtt.net	Requires registration of all employees with the NIBTT and monthly remittance of NIS contributions. Combined rate: 16.2% (employer 10.8%, employee 5.4%) on earnings up to TT$13,600/month.
Income Tax Act Chap. 75:01 www.ird.gov.tt	Requires PAYE deduction and monthly remittance to the IRD by the 15th of the following month. TD4 returns must be issued to employees and submitted to the IRD by the last day of February each year.